Overview of Section 403(b) Arrangements | p. 1 |
Introduction to Section 403(b) Programs | p. 2 |
Basic Requirements | p. 5 |
Eligible Employers | p. 9 |
Eligible Employees | p. 11 |
Requirements Relating to Contributions | p. 12 |
Requirements Relating to Investments | p. 15 |
Requirements Relating to Distributions | p. 16 |
Section 501(c)(3) Organizations | p. 1 |
Introduction to Section 501(c)(3) Organizations | p. 1 |
Basic Requirements | p. 3 |
State Filing Requirements | p. 12 |
Maintaining 501(c)(3) Status | p. 13 |
Recordkeeping and Disclosure Requirements | p. 18 |
Contribution Limits | p. 1 |
Overview of Section 403(b) Contribution Limits | p. 2 |
Section 403(b)(2) Contribution Limits | p. 4 |
Includible Compensation | p. 5 |
Years of Service | p. 8 |
Prior Years' Contributions | p. 11 |
Section 415(c) Contribution Limits | p. 13 |
Special Alternative Limits | p. 17 |
Section 402(g) Contribution Limits | p. 21 |
Section 414(v) Catch-up Limit | p. 23 |
Coordination of Deferrals and Contributions | p. 24 |
Correction of Nonentitled Contributions | p. 27 |
Contributions That Exceed All Limits | p. 36 |
Overmax Contributions Under Section 403(b)(7) Custodial Accounts | p. 36 |
Nondiscrimination in Coverage and Benefits | p. 1 |
Overview of Nondiscrimination Requirements | p. 2 |
Application of Nondiscrimination Requirements for Different Types of Contributions | p. 4 |
Minimum Participation Rules | p. 9 |
Coverage Rules | p. 11 |
Nondiscrimination Rules | p. 17 |
Investments | p. 1 |
Funding 403(b) Arrangements | p. 2 |
Protecting the Safety of Investments | p. 10 |
Employer Responsibility for 403(b) Investments | p. 12 |
Protection Against Liability | p. 18 |
Making Investment Decisions | p. 20 |
Participant-Directed Investment | p. 23 |
Investment Communication Requirements | p. 26 |
Providing Investment Education and Advice | p. 29 |
Procedures for Investment Instructions | p. 32 |
Records Retention | p. 35 |
Paying Plan Administration Expenses | p. 35 |
Financial Services Modernization | p. 36 |
Annuities | p. 1 |
In General | p. 1 |
Insurers | p. 6 |
Types of Annuities and How They Function | p. 7 |
Regulations and Restrictions | p. 10 |
Employers | p. 18 |
Section 403(b)(7) Custodial Accounts | p. 1 |
Requirements | p. 2 |
Regulated Investment Companies | p. 5 |
Tax Treatment | p. 5 |
Transfer of Assets | p. 6 |
Distributions | p. 7 |
Application of Federal Securities Laws to Section 403(b) Arrangements | p. 1 |
ERISA Requirements | p. 1 |
Circumstances Under Which a 403(b) Arrangement Is Subject to ERISA | p. 2 |
Vesting | p. 7 |
Joint and Survivor Annuity Requirements | p. 9 |
Participation Requirements | p. 10 |
Death Benefit Beneficiary Designations | p. 11 |
Amendments | p. 12 |
Bonding and Plan Assets | p. 15 |
Disclosure and Reporting | p. 17 |
Compliance with Claims Procedures | p. 24 |
Assignment or Alienation | p. 27 |
Fiduciary Matters | p. 28 |
Distributions | p. 1 |
Requirements Governing Timing and Amount of Benefit Distributions | p. 3 |
Calculation and Distribution of Grandfathered Amounts | p. 10 |
Distributions After Death of Participant | p. 11 |
Designated Beneficiaries | p. 15 |
Minimum Distribution Incidental Benefit Requirements | p. 17 |
Taxation and Investment in the Contract | p. 20 |
Withdrawal Restrictions | p. 24 |
Hardship Distributions | p. 26 |
Death Benefits | p. 28 |
Rollovers and Transfers | p. 28 |
Tax Withholding and Reporting | p. 42 |
Loans, Life Insurance, and Plan Termination | p. 1 |
Loans | p. 2 |
Life Insurance | p. 22 |
Plan Termination | p. 27 |
Beneficiary Designations | p. 1 |
Making a Beneficiary Designation | p. 2 |
Using Trusts | p. 7 |
Family Rights That Restrain a Beneficiary Designation | p. 8 |
Charitable Gifts | p. 10 |
Common-Law Marriage | p. 11 |
Community Property | p. 20 |
Premarital Agreements | p. 22 |
Postnuptial Agreements | p. 25 |
Tenancy by the Entirety | p. 26 |
Disclaimers | p. 28 |
Government Claims | p. 31 |
Unclaimed Property | p. 32 |
Tax-Oriented Estate Planning | p. 33 |
Qualified Domestic Trusts for Noncitizens | p. 39 |
Who Can Give Advice | p. 40 |
Qualified Domestic Relations Orders | p. 1 |
Overview | p. 2 |
Requirements of a Qualified Domestic Relations Order | p. 7 |
Special Provisions | p. 14 |
Plan Administration Procedures | p. 16 |
Tax Treatment | p. 25 |
Bankruptcy | p. 29 |
State Courts' Purview | p. 30 |
Legal Malpractice | p. 31 |
Tax Aspects of Church Plans | p. 1 |
Church Retirement Income Accounts | p. 2 |
Special Definitions and Rules for 403(b) Church Plans | p. 4 |
Church Plan Status for a 403(b) Church Plan | p. 5 |
Electing (or Not Electing) ERISA Coverage | p. 10 |
Rules Applicable to Nonelecting Church Qualified Plans | p. 11 |
Failure to Qualify as a Church Plan or a Church 403(b) or 401(a) Plan | p. 17 |
ERISA Coverage of Church Plans | p. 18 |
Miscellaneous Church Plan Provisions | p. 18 |
Section 457 Plans | p. 1 |
Overview | p. 2 |
Eligible Plans | p. 9 |
Ineligible Plans | p. 24 |
ERISA Considerations | p. 30 |
Miscellaneous | p. 31 |
Mergers and Acquisitions | p. 1 |
403(b) Plan Considerations | p. 1 |
Severance Pay and 403(b) Plans | p. 8 |
457 Plan Considerations | p. 11 |
Designing Tax-Sheltered Annuity Plans | p. 1 |
Pre-tax Savings | p. 2 |
Impact of ERISA Coverage | p. 5 |
Thrift Savings Plans | p. 5 |
Primary Retirement Plans | p. 12 |
Supplemental Retirement Plans | p. 14 |
Tax-Sheltered Annuity Voluntary Correction Programs | p. 1 |
Overview of SCP | p. 2 |
Overview of the VCT Program | p. 11 |
Correction Fees and Sanctions | p. 15 |
Correction Procedures and Principles | p. 21 |
Submission Procedures and Requirements | p. 29 |
Other Considerations | p. 34 |
VCT Program Corrections | p. 35 |
Audit Guidelines | p. 38 |
403(b) Program Defects | p. 40 |
International Tax Treatment | p. 1 |
Selected Treaties | p. 3 |
Plan Design Considerations | p. 4 |
Governing Law | p. 8 |
Foreign Income Tax Treatment | p. 10 |
U.S. Federal Income Tax Treatment | p. 12 |
Income Tax Treaties | p. 18 |
International Rollovers | p. 28 |
Withholding on 403(b) Distributions | p. 38 |
U.S. Federal Estate Tax Treatment | p. 58 |
U.S. Expatriate Tax | p. 60 |
Retirement and Estate Planning for 403(b) Participants | p. 1 |
Estate Tax Treatment | p. 2 |
Gift Tax Treatment | p. 4 |
Funding Trusts with Retirement Plan Annuities | p. 5 |
Funding Charitable Gifts with Retirement Plan Annuities | p. 10 |
Spousal Rollovers | p. 13 |
Retirement Equity Act of 1984 | p. 13 |
Table for Determining Distribution Period | p. 1 |
The Role of the Tax or Employee Benefits Professional in the 403(b) Arena | p. 1 |
Index | p. 1 |
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